PART 1Income tax, corporation tax and capital gains tax
Reliefs for investments
15Real Estate Investment Trusts
Schedule 3 makes changes to Part 12 of CTA 2010 in relation to—
(a)
the conditions for companies in relation to UK REITs in section 528 and 528A of that Act;
(b)
the requirement to prepare financial statements under section 532 of that Act;
(c)
the balance of business test in section 531 of that Act;
(d)
the meaning of “holder of excessive rights” in section 553 of that Act.